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Water Resource Tax Promulgation 2008 (No. 30 of 2008).

Country/Territory
Fiji
Document type
Legislation
Date
2010
Source
FAO, FAOLEX
Original source
Republic of Fiji Sessional Legislation.
Long title
A Promulgation to impose tax on extraction of water resource and for related matters.
Subject
Water
Keyword
Water charges Water abstraction Groundwater Potable water
Geographical area
Asia and the Pacific, Melanesia, Oceania, Small Island Developing States, South Pacific
Abstract

This law imposes a charge on extraction of water in its natural state, including artesian water, natural mineral and spring water, from an underground water deposit and emerging from a spring tapped at one or more natural or bore exits, for sale for human consumption. The water resource tax shall be paid by any business extracting water in its natural state for the purpose of bottling or packaging for sale. The law also: provides for assessment of tax, refunds and appeals to the court of review; defines offences; and prescribes penalties for such offences.

Full text
English
Website
www.frca.org.fj

References - Legislation

Amended by

Water Resource Tax (Amendment) (No. 2) Decree 2011 (No. 20 of 2011).

Legislation | Fiji | 2011

Keyword: Water charges, Water abstraction, Groundwater, Potable water

Source: FAO, FAOLEX

Water Resource Tax (Amendment) Decree 2011 (No. 14 of 2011).

Legislation | Fiji | 2011

Keyword: Water charges, Water abstraction, Groundwater, Potable water

Source: FAO, FAOLEX

Water Resource Tax (Budget Amendment) Decree 2011 (No. 2 of 2011).

Legislation | Fiji | 2010

Keyword: Water charges, Water abstraction, Groundwater, Potable water

Source: FAO, FAOLEX

Water Resource Tax (Budget Amendment) Act 2023 (No. 11 of 2023).

Legislation | Fiji | 2023

Keyword: Water charges, Water abstraction, Groundwater, Potable water

Source: FAO, FAOLEX

Water Resource Tax (Budget Amendment) Act 2017 (No. 23 of 2017).

Legislation | Fiji | 2017

Keyword: Water charges, Water abstraction, Groundwater

Source: FAO, FAOLEX

Resource Tax (Budget Amendment) Act 2016 (No. 19 of 2016).

Legislation | Fiji | 2016

Keyword: Water charges, Water abstraction

Source: FAO, FAOLEX